ROHILKHAND EDUCATIONAL CHARITABLE TRUST,BAREILLY vs. DCIT, CENTRAL CIRCLE, BAREILLY

In the result, both appeals of the assessee in ITA No

1) of the Act. The ld. AO also disallowed the accumulation of Rs.\n22,00,00,000/- under section 11(2

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

Bench: Shri A. D. Jain & Shri T. S. Kapoor

1)(d) and 13(3) of the Act. Revenue also submitted grounds on 19.03.2021 as an abundant caution again pointing out the non-consideration of Sections 11(2) and 11(3) and also the specific items of disallowance

ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

Bench: Shri A. D. Jain & Shri T. S. Kapoor

1)(d) and 13(3) of the Act. Revenue also submitted grounds on 19.03.2021 as an abundant caution again pointing out the non-consideration of Sections 11(2) and 11(3) and also the specific items of disallowance

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

Bench: Shri A. D. Jain & Shri T. S. Kapoor

1)(d) and 13(3) of the Act. Revenue also submitted grounds on 19.03.2021 as an abundant caution again pointing out the non-consideration of Sections 11(2) and 11(3) and also the specific items of disallowance

ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

Bench: Shri A. D. Jain & Shri T. S. Kapoor

1)(d) and 13(3) of the Act. Revenue also submitted grounds on 19.03.2021 as an abundant caution again pointing out the non-consideration of Sections 11(2) and 11(3) and also the specific items of disallowance

ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

Bench: Shri A. D. Jain & Shri T. S. Kapoor

1)(d) and 13(3) of the Act. Revenue also submitted grounds on 19.03.2021 as an abundant caution again pointing out the non-consideration of Sections 11(2) and 11(3) and also the specific items of disallowance

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

Bench: Shri A. D. Jain & Shri T. S. Kapoor

1)(d) and 13(3) of the Act. Revenue also submitted grounds on 19.03.2021 as an abundant caution again pointing out the non-consideration of Sections 11(2) and 11(3) and also the specific items of disallowance

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

Bench: Shri A. D. Jain & Shri T. S. Kapoor

1)(d) and 13(3) of the Act. Revenue also submitted grounds on 19.03.2021 as an abundant caution again pointing out the non-consideration of Sections 11(2) and 11(3) and also the specific items of disallowance

ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

Bench: Shri A. D. Jain & Shri T. S. Kapoor

1)(d) and 13(3) of the Act. Revenue also submitted grounds on 19.03.2021 as an abundant caution again pointing out the non-consideration of Sections 11(2) and 11(3) and also the specific items of disallowance

M/S. RUPANI FOOTCARE PRIVATE LIMITED,KANPUR NAGAR vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BENGALURU, BENGALURU

In the result, the appeal of the assessee stands allowed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2019-20 M/S Rupani Footcare V. The Income Tax Officer Private Limited Ward 2(3)(1) 122/334, Shastri Nagar Kanpur Kanpur Tan/Pan:Aaecr1354B (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, C.A. Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 17 05 2022 Date Of Pronouncement: 30 05 2022 O R D E R

1) and thereafter on scrutiny, notice under Section 143(2) was issued. Assessing Officer completed assessment by order dated 24.12.2010 under Section 143(3) disallowing

BHAGWANTI RUBBER AND ALLIED PRODUCTS PRIVATE LIMITED,KANPUR vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BENGALURU

In the result, the appeal of the assessee stands allowed

Bench: Shri T. S. Kapoor

2(24)(x) read with Section 36(1)(va) of Act 1961. Assessing Officer also added Rs. 1,93,55,580/ being the amount of short fall towards employers contributory provident fund and disallowed

M/S U.P STATE INDUSTRIAL DEVELOPMENT CORPORATION LTD.,KANPUR vs. ASTT. COMMISSIONER OF INCOME TAX-VI, KANPUR

In the result, both the appeals of the assessee is held to be partly allowed

1)(viii) of the Income Tax Act, 1961 and the analogy drawn by the\nlearned CIT (A), for the purposes of upholding the applicability of Interest tax Act,\n1974 in the case of the appellant, is misconceived and wholly unfounded\n7.1 BECAUSE in any case and wholly without prejudice to the aforesaid, the\nlearned CIT (Appeals) has grossly erred, both

SAHKARI GANNA VIKAS SAMITI LTD.,LAKHIMPUR KHERI vs. ACIT, SITAPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2019-20 Sahkari Ganna Vikas Samiti Acit Sitapur/Cpc, V. Limited Income Tax Deptt., C/O Ayyubi Chamber, Raniganj, Bengaluru-560500. Lakhimpur Kheri, U.P.-241001. Pan:Aawfs0887P (Appellant) (Respondent) Appellant By: Shri Shubham Rastogi, C.A. Respondent By: Shri Sunil Kumar Rajwanshi, Addl. Cit(Dr) Date Of Hearing: 26 11 2024

disallowance of Rs. 1,63,83,734/- u/s 80P of I. T. Act made by CPC Bengaluru u/s 143(1)(a)ii) of I. T. Act. (2) That though Assessee Society submitted belated Return, but Ld. C.I.T.(A) failed to appreciate that Section

VIKASH AGARWAL,KANPUR vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BENGALURU, BENGALURU

In the result, the appeal of the assessee stands allowed

Bench: Shri T. S. Kapoor

2(24)(x) read with Section 36(1)(va) of Act 1961. Assessing Officer also added Rs. 1,93,55,580/ being the amount of short fall towards employers contributory provident fund and disallowed

JAGMINI MICRO KNIT PVT. LTD,KANPUR vs. DCIT 2(1)(1), KANPUR

In the result, the appeal of the assessee stands allowed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2019-20 Jagmani Micro Knit Pvt. Ltd. V. The Dcit 2, Sarvodaya Nagar Circle 2(1)(1) Kanpur Kanpur Tan/Pan:Aaach3405B (Appellant) (Respondent) Appellant By: Shri Pradeep Kapoor, C.A. Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 03 03 2022 Date Of Pronouncement: 05 04 2022 O R D E R

1) and thereafter on scrutiny, notice under Section 143(2) was issued. Assessing Officer completed assessment by order dated 24.12.2010 under Section 143(3) disallowing

RYDERS EQUESTRIAN PRODUCTS PRIVATE LIMITED,KANPUR vs. DY. COMMISSIONER OF INCOME TAX, CPC, BANGALURU, KANPUR

In the result, the appeal of the assessee stands allowed

Bench: Shri. A. D. Jainassessment Year: 2019-20 Ryders Equestrain Products V. The Dy. Cit Pvt. Ltd. Circle 2(1)(I) 50-A, 150, Feet Road Jajmau Lucknow Kanpur Tan/Pan:Aaecr3352B (Appellant) (Respondent) Appellant By: Shri Swaran Singh, C.A. Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 15 06 2022 Date Of Pronouncement: 27 06 2022 O R D E R This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A), Nfac, New Delhi, Dated 29.9.2021, For Assessment Year 2019-20, Raising The Following Grounds Of Appeal:

1) and thereafter on scrutiny, notice under Section 143(2) was issued. Assessing Officer completed assessment by order dated 24.12.2010 under Section 143(3) disallowing

MUHAMMED AFTAB ALAM,LUCKNOW vs. JURISDICTIONAL ASSESSING OFFICER, DCIT -6,, LUCKNOW NEW

In the result, the appeal of the assessee stands allowed

Bench: Shri. A. D. Jainassessment Year: 2018-19 Muhammed Aftab Alam V. Dcit-6, 8/4, Rak Marg, Sf Colony Lucknow Lucknow Tan/Pan:Acqpa5602E (Appellant) (Respondent) Appellant By: Shri Hemant Jain, Advocate Respondent By: Shri Amit Nigam, D.R. Date Of Hearing: 05 05 2022 Date Of Pronouncement: 17 05 2022 O R D E R This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A), Nfac, New Delhi, Dated 18.11.2021, For Assessment Year 2018-19, Raising The Following Grounds Of Appeal: 1. The Ld. Cit(A) Grossly Erred Both On Facts & In Law In Confirming The Intimation U/S 154 Sent By Cpc Where By It Processed The Return Of Income Of Appellant For Ay 2019-20 At Rs.36,47,045/-.

1) and thereafter on scrutiny, notice under Section 143(2) was issued. Assessing Officer completed assessment by order dated 24.12.2010 under Section 143(3) disallowing

MUHAMMED AFTAB ALAM,UTTAR PRADESH vs. JURISDICTIONAL ASSESSING OFFICER, UTTAR PRADESH

In the result, the appeal of the assessee stands allowed

Bench: Shri. A. D. Jainassessment Year: 2019-20 Muhammed Aftab Alam V. Dcit-6, 8/4, Rak Marg, Sf Colony Lucknow Lucknow Tan/Pan:Acqpa5602E (Appellant) (Respondent) Appellant By: Shri Hemant Jain, Advocate Respondent By: Shri Amit Nigam, D.R. Date Of Hearing: 05 05 2022 Date Of Pronouncement: 17 05 2022 O R D E R This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A), Nfac, New Delhi, Dated 18.11.2021, For Assessment Year 2019-20, Raising The Following Grounds Of Appeal: 1. The Ld. Cit(A) Grossly Erred Both On Facts & In Law In Confirming The Intimation U/S 154 Sent By Cpc Where By It Processed The Return Of Income Of Appellant For Ay 2019-20 At Rs.26,09,757/-.

1) and thereafter on scrutiny, notice under Section 143(2) was issued. Assessing Officer completed assessment by order dated 24.12.2010 under Section 143(3) disallowing

MR. SHITIJ DHAWAN ,KANPUR vs. THE ASSESSING OFFICER,, SPECIAL RANGE

In the result, the appeal of the assessee stands allowed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2018-19 Mr. Shitij Dhawan V. The Assessing Officer 122/235, Fazalganj Special Range Kanpur Kanpur Tan/Pan:Acqpd3380G (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Advocate Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 09 03 2022 Date Of Pronouncement: 27 04 2022 O R D E R

1) and thereafter on scrutiny, notice under Section 143(2) was issued. Assessing Officer completed assessment by order dated 24.12.2010 under Section 143(3) disallowing